Results 61 to 70 of about 5,883 (201)

The use of the OECD Model Tax Convention as an inrpretative aid: The static vs ambulatory approach debate considered from a South African perspective

Journal of Economic and Financial Sciences, 2017
Most tax treaties (including South ...
Lee-Ann Steenkamp
doaj   +1 more source

Sustainability Assessment: Does the OECD/G20 Inclusive Framework for BEPS (Base Erosion and Profit Shifting Project) Put an End to Disputes Over The Recognition and Measurement of Intellectual Capital? [PDF]

Sustainability, 2020
Nowadays, sustainability assessment procedures, sustainability assessment indicators, and sustainability assessment models are regarded by specialists as powerful decision-supporting tools able to foster sustainable development worldwide by addressing the main economic, financial, social, and environmental challenges.
openaire   +1 more source

How do investors value the publication of tax information? Evidence from the European public country‐by‐country reporting

Contemporary Accounting Research, Volume 41, Issue 3, Page 1893-1924, Fall 2024.
Abstract We examine the costs associated with public disclosure, as opposed to confidential reporting, of tax country‐by‐country reporting (CbCR) information. Our study addresses a critical knowledge gap, considering the growing adoption of public tax transparency measures.
Raphael Müller, Christoph Spengel, Stefan Weck   +2 more
wiley   +1 more source

Reflexiones acerca de un futuro Convenio multilateral en el ámbito de la Unión Europea [PDF]

, 2015
Al hilo de la Acción 15 del Proyecto BEPS (Base erosion and profit shifting), liderado por la OCDE y el G-20, la autora plantea la posibilidad de adoptar un Convenio modelo en materia de renta y patrimonio en el ámbito de la Unión Europea, como preludio ...
Ribes Ribes, Aurora
core  

Compliance with base erosion and profit shifting action 13: Insights from tax consultants and tax officials

European Research on Management and Business Economics
To combat firms exploiting transfer pricing as a tool for tax avoidance, the Organisation for Economic Co-operation and Development (OECD) introduced the Base Erosion and Profit Shifting Action 13 (BEPS 13), enhancing tax transparency and the exchange of
Annelies Roggeman, Leila Aro-Sati, Isabelle Verleyen   +2 more
doaj   +1 more source

International initiatives in the field of taxation and European law [PDF]

Zbornik Radova Pravnog Fakulteta u Nišu, 2019
Several different initiatives have been developed and implemented in the course of the last few years which modify the elements of familiar taxation systems and principles.
Ivanova Mihaylova-Goleminova Savina
doaj  

Third‐party reporting and cross‐border tax planning

Contemporary Accounting Research, Volume 41, Issue 2, Page 1248-1283, Summer 2024.
Abstract In 2018, the European Union (EU) introduced a new mandatory reporting requirement for a wide range of cross‐border tax arrangements (EU Directive 2018/822, also known as DAC6). Unlike prior corporate transparency initiatives, which put the reporting responsibility primarily on the taxpayers, this directive puts the initial reporting ...
Alexander Edwards, Michelle Hutchens, Anh V. Persson   +2 more
wiley   +1 more source

Interest Deductibility and International Taxation in Canada After BEPS Action 4 [PDF]

, 2019
Among the ways in which multinational enterprises (MNEs) can shift profits from one jurisdiction to another in order to minimize taxes, one of the most simple and widely-employed involves the payment of interest to related parties and third parties.
Duff, David G.
core   +1 more source

Development of the international taxation system: analysis of historical stages

Економіка, управління та адміністрування
The article analyzes the historical stages of the development of the international taxation system, paying special attention to the role of transfer pricing.
I.V. Orlov, D.M. Zakharov
doaj   +1 more source